Service tax on Web Site Developers

Products and services covered under Service Tax are: Virtual hosting Dedicated server Server management Only Web Hosting Services were covered under Service Tax under the category of Business Support services. Domain Name Registration Services were not covered under Business support services but currently covered under Development and supply of content category of Service Tax. [ Section 65(105)zzzzb] The term development and content is separately defined [section 65 (36c)] The above clarification is NOT provided as a legal opinion. Individual organizations are encouraged to seek professional consultancy from their respective lawyers.

Thanks for your response. Devlopmemt and supply of "Content" is for telecommunication, mobile value added services. This is a case of general web site developer for any type of clients.Domain name services can not be covered under this. Secondly, Web hosting services are also not specifically coverd under Business Support.

Please refer to the explanatory notes by using the link, maybe we can discuss after you have gone through the same https://www.cbec.gov.in/budget0708/do-sekar-jstru2.pdf cut paste this in you browser and see page 5

Hello Mr. Dayal, the above Link of CBEC is not working, please update the link.

Whaty about; the followings;

Web Hosting
Email Hosting
Web Site Designing
Dedicated Server

You can consider this link

https://www.servicetax.co.in/information-technology-software-services-under-service-tax/